{"id":1888,"date":"2023-11-29T18:02:17","date_gmt":"2023-11-29T18:02:17","guid":{"rendered":"http:\/\/masterskills.org\/blog\/?p=1888"},"modified":"2023-11-30T00:49:33","modified_gmt":"2023-11-30T00:49:33","slug":"xay-dung-thong-kiem-soat-noi-bo-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/xay-dung-thong-kiem-soat-noi-bo-trong-doanh-nghiep.html","title":{"rendered":"X\u00e2y D\u1ef1ng H\u1ec7 Th\u1ed1ng Ki\u1ec3m So\u00e1t N\u1ed9i B\u1ed9 Trong Doanh Nghi\u1ec7p"},"content":{"rendered":"

V\u1edbi s\u1ef1 \u0111a \u0111\u1ea1ng c\u1ee7a h\u00ecnh th\u1ee9c kinh doanh, v\u1edbi m\u1ee9c \u0111\u1ed9 t\u0103ng tru\u1edfng ng\u00e0y c\u00e0ng cao c\u1ee7a ngu\u1ed3n v\u1ed1n kinh doanh t\u1ea1i m\u1ed7i doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi qu\u00e1 tr\u00ecnh \u0111\u1ea9y nhanh vi\u1ec7c v\u1ed1n ho\u00e1 th\u1ecb tr\u01b0\u1eddng v\u1ed1n c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh t\u1ea1i Vi\u1ec7t Nam, hi\u1ec7n nay, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u00e3 v\u00e0 \u0111ang d\u1ea7n t\u00e1ch r\u1eddi kh\u1ecfi vai tr\u00f2 qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady m\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng m\u1ea1nh \u0111ang l\u00e0 m\u1ed9t nhu c\u1ea7u b\u1ee9c thi\u1ebft, m\u1ed9t c\u00f4ng c\u1ee5 t\u1ed1i \u01b0u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ef1 an to\u00e0n c\u1ee7a ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0, x\u00e1c \u0111\u1ecbnh hi\u1ec7u qu\u1ea3 \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u0169ng nh\u01b0 k\u1ecbp th\u1eddi n\u1eafm b\u1eaft hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1c ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, vai tr\u00f2, t\u1ea7m quan tr\u1ecdng, c\u00e1ch th\u1ee9c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 h\u1eefu hi\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong r\u1ea5t nhi\u1ec1u t\u00e0i li\u1ec7u, gi\u00e1o tr\u00ecnh. Trong khu\u00f4n kh\u1ed5 b\u00e0i vi\u1ebft n\u00e0y, t\u00f4i mu\u1ed1n \u0111\u01b0a ra v\u00e0 th\u1ea3o lu\u1eadn v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng n\u1ed9i dung h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c doanh nghi\u1ec7p Vi\u1ec7t Nam.
\n\u0110\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng KSNB ph\u00f9 h\u1ee3p nh\u1ea5t cho m\u1ed7i doanh nghi\u1ec7p, tr\u01b0\u1edbc h\u1ebft, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m tr\u1ecdng y\u1ebfu c\u1ee7a l\u0129nh v\u1ef1c kinh doanh, h\u00ecnh th\u1ee9c qu\u1ea3n tr\u1ecb, c\u01a1 c\u1ea7u h\u1ec7 th\u1ed1ng c\u00e1c ph\u00f2ng ban \u0111i\u1ec1u h\u00e0nh, m\u1ed1i quan h\u1ec7 t\u00e1c nghi\u1ec7p c\u1ee7a m\u1ed7i ph\u00f2ng ban trong t\u1eebng doanh nghi\u1ec7p c\u1ee5 th\u1ec3.<\/p>\n

K\u1ebf \u0111\u1ebfn, ta ph\u1ea3i \u0111\u1ec1 ra \u0111\u01b0\u1ee3c m\u1ed9t ch\u00ednh s\u00e1ch KSNB r\u00f5 r\u00e0nh, minh b\u1ea1ch \u0111\u1ec3 t\u1ea5t c\u1ea3 Ban \u0111i\u1ec1u h\u00e0nh \u0111\u1ec1u th\u1ea5u hi\u1ec3u \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u0169ng nh\u01b0 hi\u1ec7u qu\u1ea3 h\u1ed7 tr\u1ee3 cho c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 t\u00edch c\u1ef1c c\u1ee7a h\u1ec7 th\u1ed1ng KSNB<\/a><\/span>, v\u1edbi c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu nh\u01b0 sau:<\/p>\n

    \n
  1. M\u1ee5c ti\u00eau c\u1ee7a ch\u00ednh s\u00e1ch Ki\u1ec3m So\u00e1t n\u1ed9i b\u1ed9<\/strong>
    \n\u2013 X\u00e1c l\u1eadp\/ h\u1ed7 tr\u1ee3 thi\u1ebft l\u1eadp c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, ph\u00f2ng ban b\u1ed9 ph\u1eadn trong to\u00e0n doanh nghi\u1ec7p<\/li>\n<\/ol>\n

    \u2013 L\u00e0 h\u01b0\u1edbng d\u1eabn, l\u00e0 c\u0103n c\u1ee9 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c x\u00e2y d\u1ef1ng c\u00e1c t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean to\u00e0n doanh nghi\u1ec7p.<\/p>\n

    \u2013 X\u00e2y d\u01b0ng c\u00e1c c\u00f4ng c\u1ee5 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c KSNB , c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 t\u00ednh tu\u00e2n th\u1ee7, trung th\u1ef1c, \u0111\u00fang \u0111\u1eafn trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      \n
    1. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ch\u00ednh s\u00e1ch KSNB<\/strong>
      \n\u2013 Ch\u00ednh s\u00e1ch       ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/a><\/span> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5n-g \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n v\u1ed1n, t\u00e0i s\u1ea3n thu\u1ed9c doanh nghi\u1ec7p.<\/li>\n<\/ol>\n

      \u2013 Ch\u00ednh s\u00e1ch ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n v\u00e0 c\u00e1c cty th\u00e0nh vi\u00ean theo ti\u00eau ch\u00ed linh \u0111\u1ed9ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb, c\u00f4ng ty th\u00e0nh vi\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      3.Qu\u00e1 tr\u00ecnh t\u00e1c nghi\u1ec7p KSN<\/strong><\/p>\n

      3.1. N\u1ed9i dung c\u1ee7a c\u00f4ng vi\u1ec7c KSNB<\/strong><\/p>\n

      \u2013 Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh \u0111\u00e3 v\u00e0 \u0111ang c\u0169ng nh\u01b0 s\u1ebd ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      \u2013 X\u00e1c nh\u1eadn v\u00e0 b\u00e1o c\u00e1o v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin qu\u1ea3n tr\u1ecb, th\u00f4ng tin t\u00e0i ch\u00ednh do c\u00e1c c\u00e1 nh\u00e2n, ph\u00f2ng ban, b\u1ed9 ph\u1eadn v\u00e0 Ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p b\u00e1o c\u00e1o cho \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb hay cho ch\u1ee7 doanh nghi\u1ec7p..<\/p>\n

      \u2013 X\u00e1c nh\u1eadn vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tu\u00e2n th\u1ee7 ngh\u1ecb quy\u1ebft c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p m\u00e0 Ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p \u0111\u00e3 v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      \u2013 Ki\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro ti\u1ec1m t\u00e0ng v\u1ed1n c\u00f3 v\u00e0 c\u00f3 th\u1ec3 x\u1ea3y ra trong t\u01b0\u01a1ng lai \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      \u2013 Ki\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p ng\u0103n ng\u1eeba c\u00e1c sai ph\u1ea1m \u0111\u00e3 v\u00e0 \u0111ang x\u1ea3y ra ho\u1eb7c c\u00f3 th\u1ec3 s\u1ebd x\u1ea3y ra.<\/p>\n

      \u2013 Khuy\u1ebfn ngh\u1ecb\/ gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 ch\u1ec9nh s\u1eeda, kh\u1eafc ph\u1ee5c sai ph\u1ea1m, r\u1ee7i ro trong m\u1ed7i b\u1ed9 ph\u1eadn, ph\u00f2ng ban, m\u1ed7i quy\u1ebft \u0111\u1ecbnh trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.
      \n3.2. Ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n c\u00f4ng cu\u1ed9c KSNB:<\/strong>
      \n\u2013 T\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng, ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng c\u00e1c t\u00e0i li\u1ec7u qu\u1ea3n tr\u1ecb, h\u1ec7 th\u1ed1ng quy tr\u00ecnh t\u00e1c nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh, ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      \u2013 Ti\u1ebfp nh\u1eadn, th\u1ea9m \u0111\u1ecbnh t\u00ednh x\u00e1c th\u1ef1c, \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u00f4ng tin trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

      \u2013 Gi\u00e1m s\u00e1t t\u00ednh tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p v\u00e0 c\u00e1c quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/p>\n

      \u2013 Xem x\u00e9t, qu\u1ea3n l\u00fd c\u00e1c sai ph\u1ea1m, r\u1ee7i ro, \u0111\u1ec1 ra bi\u1ec7n ph\u00e1p \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n.<\/p>\n

      \u2013 Ki\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p kh\u1eafc ph\u1ee5c sai ph\u1ea1m, r\u1ee7i ro.
      \n3.3. Quy\u1ec1n h\u1ea1n c\u1ee7a KSNB:<\/strong><\/p>\n

      \u2013 Quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh.<\/p>\n

      \u2013 Quy\u1ec1n y\u00eau c\u1ea7u cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi to\u00e0n b\u1ed9 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft c\u00f3 li\u00ean qian \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/p>\n

      \u2013 Quy\u1ec1n ti\u1ebfp c\u1eadn, xem x\u00e9t t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh.<\/p>\n

      \u2013 Quy\u1ec1n ti\u1ebfp c\u1eadn, ph\u1ecfng v\u1ea5n c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m so\u00e1t.<\/p>\n

      \u2013 Quy\u1ec1n tham d\u1ef1\/ y\u00eau c\u1ea7u cung c\u1ea5p t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin t\u1eeb c\u00e1c cu\u1ed9c h\u1ecdp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd.<\/p>\n

      \u2013 Quy\u1ec1n y\u00eau c\u1ea7u v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u1eafc ph\u1ee5c, ho\u00e0n thi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u00e3 ghi nh\u1eadn v\u00e0 c\u00f3 khuy\u1ebfn ngh\u1ecb.<\/p>\n

      \u2013 \u0110\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, kh\u00f4ng b\u1ecb chi ph\u1ed1i ho\u1eb7c can thi\u1ec7p khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c.<\/p>\n

      \u2013 T\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c kh\u00f4ng thu\u1ed9c ph\u1ea1m vi nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.
      \n3.4. Tr\u00e1ch nhi\u1ec7m:<\/strong>
      \n\u2013 B\u1ea3o m\u1eadt t\u00e0i li\u1ec7u, th\u00f4ng tin ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a T\u1eadp \u0111o\u00e0n.<\/p>\n

      \u2013 Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc C\u1ed5 \u0111\u00f4ng v\u1ec1 nh\u1eefng \u0111\u00e1nh gi\u00e1, k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb \u0111\u1ec1 xu\u1ea5t trong b\u00e1o c\u00e1o ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.
      \n3.5. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng:<\/strong>
      \n\u2013 \u0110\u1ed9c l\u1eadp v\u1ec1 t\u1ed5 ch\u1ee9c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1c b\u1ed9 ph\u1eadn \u0111i\u1ec1u h\u00e0nh.<\/p>\n

      \u2013 \u0110\u1ed9c l\u1eadp v\u1ec1 ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh, v\u1edbi c\u00e1c nghi\u00eap v\u1ee5 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t.<\/p>\n

      \u2013 \u0110\u1ed9c l\u1eadp v\u1ec1 \u0111\u00e1nh gi\u00e1 v\u00e0 tr\u00ecnh b\u00e0y \u00fd ki\u1ebfn trong b\u00e1o c\u00e1o ki\u1ec3m so\u00e1t.<\/p>\n

      \u2013 Kh\u00e1ch quan, trung th\u1ef1c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 .<\/p>\n

      \u2013 Chuy\u00ean tr\u00e1ch v\u00e0 kh\u00f4ng ki\u00eam nhi\u1ec7m c\u00e1c c\u01b0\u01a1ng v\u1ecb, c\u00e1c c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n kh\u00e1c trong b\u1ed9 m\u00e1y \u0111i\u1ec1u h\u00e0nh..
      \n3.6. Nguy\u00ean t\u1eafc l\u01b0u tr\u1eef b\u00e1o c\u00e1o, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/strong> :
      \n\u2013 H\u1ed3 s\u01a1 ki\u1ec3m so\u00e1t bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t.<\/p>\n

      \u2013 C\u00e1c b\u00e1o c\u00e1o, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i b\u1ed9 ph\u1eadn Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u00edt nh\u1ea5t 05 (n\u0103m) n\u0103m.<\/p>\n

      \u2013 Ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p th\u00e0nh v\u0103n b\u1ea3n, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed l\u01b0u gi\u1eef theo tr\u00ecnh t\u1ef1 th\u1eddi gian.
      \n3.7. Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9:<\/strong>
      \n\u2013 Th\u1ef1c hi\u1ec7n h\u1eadu ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 th\u1eddi gian, k\u1ebft qu\u1ea3 theo nh\u1eefng ki\u1ebfn ngh\u1ecb c\u1ee7a Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.
      \n3.8. Gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t: <\/strong><\/p>\n

      Tr\u01b0\u1edfng ban Ki\u1ec3m so\u00e1t ph\u1ea3i th\u1ef1c hi\u1ec7n<\/strong>
      \n\u2013 Ph\u00e2n c\u00f4ng, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean Nh\u00f3m ki\u1ec3m so\u00e1t.<\/p>\n

      \u2013 Gi\u00e1m s\u00e1t ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t;<\/p>\n

      \u2013 X\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh v\u00e0 r\u00e0 so\u00e1t c\u00e1c c\u00f4ng vi\u1ec7c trong qu\u00e1 tr\u00ecnh ki\u1ec3m so\u00e1t<\/p>\n

      \u2013 Tu\u00e2n th\u1ee7 theo k\u1ebf ho\u1ea1ch c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c ch\u1ea5t l\u01b0\u1ee3ng theo y\u00eau c\u1ea7u c\u1ee7a k\u1ebf ho\u1ea1ch ki\u1ec3m so\u00e1t.<\/p>\n

      Tham kh\u1ea3m chi ti\u1ebft t\u1ea1i :\u00a0https:\/\/www.masterskills.org\/Internal-auditting-skills-training.htm<\/span><\/a>
      \n—————— ** —————–
      \n\"\"👉<\/span><\/span>\u00a0H\u1ecdc vi\u1ec7n Masterskills Vietnam\u00a0\"\"👈<\/span><\/span>
      \n\"\"🏣<\/span><\/span>\u00a0V\u0103n ph\u00f2ng: L\u1ea7u 9, T\u00f2a nh\u00e0 Vietcomreal, 68 Nguy\u1ec5n Hu\u1ec7, Ph\u01b0\u1eddng B\u1ebfn Ngh\u00e9, Qu\u1eadn 1, Tp.HCM
      \n\"\"🕒<\/span><\/span>\u00a0Th\u1eddi gian l\u00e0m vi\u1ec7c: T\u1eeb 8h30 ~ 17h00 (T\u1eeb Th\u1ee9 hai \u0111\u1ebfn Th\u1ee9 s\u00e1u)
      \n\"\"🏣<\/span><\/span>\u00a0H\u1ecdc t\u1ea1i Tp.HCM: T\u1ea7ng 2, T\u00f2a nh\u00e0 TS Building, S\u1ed1 17, \u0110\u01b0\u1eddng s\u1ed1 2, C\u01b0 x\u00e1 \u0110\u00f4 Th\u00e0nh, P.4, Q.3, Tp.HCM
      \n\"\"🏣<\/span><\/span>\u00a0H\u1ecdc t\u1ea1i H\u00e0 n\u1ed9i: T\u1ea7ng 7, Trung T\u00e2m TM V\u00e2n H\u1ed3, S\u1ed1 51, L\u00ea \u0110\u1ea1i H\u00e0nh, Q.Hai B\u00e0 Tr\u01b0ng, Tp.H\u00e0 N\u1ed9i
      \n\"\"📞<\/span><\/span>\u00a0Tel.(028) 22 194 047
      \n\"\"📧<\/span><\/span>\u00a0Email:info@masterskills.org
      \nTheo: doanhnhan360.vn<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

      V\u1edbi s\u1ef1 \u0111a \u0111\u1ea1ng c\u1ee7a h\u00ecnh th\u1ee9c kinh doanh, v\u1edbi m\u1ee9c \u0111\u1ed9 t\u0103ng tru\u1edfng ng\u00e0y c\u00e0ng cao c\u1ee7a ngu\u1ed3n v\u1ed1n kinh doanh t\u1ea1i m\u1ed7i doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi qu\u00e1 tr\u00ecnh \u0111\u1ea9y nhanh vi\u1ec7c v\u1ed1n ho\u00e1 th\u1ecb tr\u01b0\u1eddng v\u1ed1n c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh doanh t\u1ea1i Vi\u1ec7t Nam, hi\u1ec7n nay, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u00e3 v\u00e0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[183],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/1888"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=1888"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/1888\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=1888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=1888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=1888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}